December 10, 2025
Sheffield | Rotherham | Doncaster
By Graham Hinitt DipPFS – Estate Planning Practitioner
📞 Call: 07786 361139
Last December, I published a blog on making gifts under a Lasting Power of Attorney (LPA) at Christmas. Many clients found it invaluable in understanding their responsibilities as attorneys.
Now, in December 2025, I am sharing this updated version to ensure that those I have arranged LPAs for — and anyone acting as an attorney — continue to follow the rules carefully. This guidance helps you avoid breaching the Mental Capacity Act 2005 while still embracing the festive spirit.
Under Section 12 of the Mental Capacity Act 2005, attorneys may make gifts in limited circumstances:
Customary Occasions
• Christmas, birthdays, weddings, anniversaries, and other recognised occasions.
Connected Individuals
• Gifts can be made to people related to or closely connected with the donor.
Charitable Donations
• Attorneys may donate to charities the donor has supported previously or would likely have supported.
Attorneys must ensure gifts are reasonable and proportionate to the donor’s estate. Key considerations include:
• Size of the donor’s estate – Is the gift affordable?
• Nature of the occasion – Christmas is customary, but the gift should reflect what the donor would have given.
• Relationship to the recipient – Close family and friends are appropriate; distant or unrelated individuals may not be.
🎄 Christmas as a Customary Occasion
Christmas is explicitly recognised as a customary occasion under Section 12(3). Attorneys can make gifts during the festive season, provided they remain within legal boundaries and reflect the donor’s past habits and financial position.
Is the recipient connected to the donor?
• Family, close friends, or charities previously supported.
Is the timing appropriate?
• Christmas is a customary occasion, so timing is valid.
Is the value reasonable?
• Gifts must be proportionate to the donor’s estate and consistent with their past giving.
For gifts beyond the scope of Section 12 (e.g., larger transfers for inheritance tax planning), attorneys must seek approval from the Court of Protection under Section 23(4).
This ensures compliance and protects attorneys from liability.
By updating this blog for 2025, I want to reassure clients that my guidance evolves with best practice and current interpretation of the law.
At Matrix Estate Planning Limited, we provide:
• Personalised Consultations – Tailored advice for attorneys and families.
• Expert Guidance – Graham Hinitt’s extensive estate planning expertise ensures compliance and clarity.
• Comprehensive Services – From drafting LPAs to advising on gifts and inheritance tax planning.
Matrix Estate Planning Limited proudly supports clients across South Yorkshire, offering trusted estate planning services for families and attorneys.
Christmas is a time for giving, but attorneys must act within the law when making gifts under an LPA. By following the Mental Capacity Act 2005, ensuring gifts are reasonable, and seeking professional advice, attorneys can celebrate the season while protecting the donor’s best interests.
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For advice on Lasting Powers of Attorney, estate planning, and gift‑giving under an LPA, contact:
Graham Hinitt DipPFS
Director & Estate Planning Practitioner
Matrix Estate Planning Limited
📞 Call: 07786 361139
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